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Income Tax - Highlights / Catch Notes

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Validity of reopening of assessment - non compliance of the ...


Assessment Reopening Valid Despite GKN Driveshafts Procedure Violation; Irregularity Can Be Corrected by Proper Authority.

May 3, 2018

Case Laws     Income Tax     HC

Validity of reopening of assessment - non compliance of the procedure indicated in the GKN Driveshafts (India) Ltd., would not make the order void or non est. Such a violation in the matter of procedure is only an irregularity which could be cured by remitting the matter to the authority. - HC

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